Most disabled veterans in Missouri do pay property taxes, but the state offers two forms of relief that can reduce or eliminate the bill. Veterans with a 100% service-connected disability rating from the U.S. Department of Veterans Affairs can claim a state credit that reimburses up to $1,100 of property taxes paid each year. Former prisoners of war who also carry that 100% rating get more: a complete exemption from property taxes on their home. Everyone else pays the ordinary bill.
Credit, Not Exemption
The main program is the Missouri Property Tax Credit Claim, often called the Circuit Breaker. It does not lower your assessed value or reduce your tax bill up front. You pay the county the full amount, then file Form MO-PTC with the Missouri Department of Revenue and receive a credit back from the state.1The Official Army Benefits Website. Missouri Military and Veterans Benefits
The maximum credit is $1,100 for homeowners and $750 for renters. The actual amount depends on how much you paid in property taxes (or rent) and your total household income, so many claimants receive less than the maximum.2Missouri Department of Revenue. Property Tax Credit
Who Qualifies as a Disabled Veteran
Under the veteran category, you or your spouse must have a 100% service-connected disability rating from the VA. A 70% or 90% rating does not qualify you under this category. Veterans rated below 100% may still qualify for the same credit through a separate route if they are 65 or older or meet Missouri’s general disability definition.3Missouri Revisor of Statutes. Missouri Revised Statutes 135.010
You also must have been a Missouri resident for the full calendar year, and if you own your home, you must have owned and occupied it for the entire year. Renters qualify only if the landlord pays property taxes on the building; renting from a tax-exempt facility does not count.2Missouri Department of Revenue. Property Tax Credit
If You Receive TDIU
Some veterans are paid at the 100% rate through Total Disability based on Individual Unemployability, even though their combined schedular rating is below 100%. TDIU is available to veterans who cannot maintain steady employment because of service-connected disabilities rated at 60% or higher, or a combined 70% with at least one condition at 40%.4Veterans Affairs. Individual Unemployability if You Cant Work
Missouri’s statute requires the veteran to be “one hundred percent disabled as a result of such service.”3Missouri Revisor of Statutes. Missouri Revised Statutes 135.010 Whether TDIU satisfies that language is not spelled out in the statute or in the Department of Revenue’s published guidance. If you are paid at the 100% rate through TDIU, confirm your eligibility with the Missouri Department of Revenue or a Veterans Service Organization before filing.
Income Limits and the VA Payment Exclusion
The Circuit Breaker is income-tested. The thresholds depend on ownership status and filing status:
- Homeowners who owned and occupied for the full year: $30,000 or less if single, $34,000 or less for a married couple filing combined.
- Renters or part-year owners: $27,200 or less if single, $29,200 or less for a married couple filing combined.5Missouri Department of Revenue. FAQs – Property Tax Credit Claim
Here is the break that matters most for 100% disabled veterans: your VA disability payments do not count toward household income. You do not list them on the form at all.3Missouri Revisor of Statutes. Missouri Revised Statutes 135.010 That exclusion can be the difference between qualifying and being over the limit, particularly for veterans who also collect Social Security or a pension. Social Security, private pensions, wages, and interest income all still count.
Full Exemption for Disabled Former POWs
Missouri offers a much stronger benefit to a narrow group. If you are a former prisoner of war and you have a 100% total service-connected disability, your homestead is fully exempt from property taxes. This is a true exemption, not a credit, and it is written directly into the Missouri Constitution.6Missouri Revisor of Statutes. Missouri Constitution Article X Section 6
To claim it, you must be a former POW, hold the 100% service-connected disability rating, and own and occupy the home as your primary residence. There is no income limit. The exemption is administered locally, so contact your county assessor’s office to apply rather than going through the state tax return.7Missouri State Tax Commission. Are Veterans or Former POWs Exempt from Property Tax
Surviving Spouses
A surviving spouse can file for the Circuit Breaker credit, but the requirements are narrow. The spouse must be at least 60 years old and must receive surviving spouse Social Security benefits during the claim year, and must submit proof of those benefits to the Department of Revenue.3Missouri Revisor of Statutes. Missouri Revised Statutes 135.010 The same residency and income rules that apply to other claimants still apply.
Proposed bills would extend the POW homestead exemption to surviving spouses who receive Dependency and Indemnity Compensation from the VA, but those changes have not been enacted as of early 2026.
How to Claim the Credit
You will need three things before you fill out Form MO-PTC:
- An official VA letter confirming your 100% service-connected disability rating.8Missouri Department of Revenue. Form MO-PTC – 2025 Property Tax Credit Claim
- Proof of property taxes paid for the claim year (paid real estate tax receipt for homeowners; a Certificate of Rent Paid on Form MO-CRP plus Form 5674 for renters).
- Income documentation for everything other than your VA disability payments: Social Security statements (SSA-1099), pension statements (1099-R), W-2s, and records for any other income.8Missouri Department of Revenue. Form MO-PTC – 2025 Property Tax Credit Claim
File the completed form electronically at mytax.mo.gov,2Missouri Department of Revenue. Property Tax Credit or mail it with attachments to the Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800.9Missouri Department of Revenue. Form MO-PTC 2025 Property Tax Credit Claim Forms and Instructions
The deadline is April 15 of the year after the tax year. For property taxes paid in 2025, file by April 15, 2026. If you miss it, you still have time: Missouri allows the claim to be filed up to three years from the original due date.9Missouri Department of Revenue. Form MO-PTC 2025 Property Tax Credit Claim Forms and Instructions Veterans who did not realize they qualified in prior years can go back and file for those years too.
What About the Bills That Would Expand This?
Legislators have repeatedly introduced proposals that would replace the 100%-or-nothing structure with a tiered exemption tied to disability percentage. Recent versions would provide a $2,500 assessed value exemption for veterans rated 50% to 69%, a $5,000 exemption for those rated 70% to 99%, and a full exemption for 100% disabled veterans and surviving spouses receiving Dependency and Indemnity Compensation.
None of these have become law. A constitutional amendment (SJR 46) passed the Missouri Senate in April 2025 but did not reach the 2026 ballot. A separate bill (HB 2276) was introduced for the 2026 session with a proposed effective date of January 1, 2027. Until one of these is enacted, the only property tax relief available to Missouri veterans is the Circuit Breaker credit and the POW homestead exemption.